Goods and Services Tax : Supreme Court upheld Section 69 GST arrest powers, requiring recorded reasons, CrPC safeguards, CBIC instructions and limiting arr...
Income Tax : The Supreme Court held excise duty paid by buyers formed part of turnover, discussed colourable devices, and distinguished legitim...
Corporate Law : A non-speaking dismissal of an SLP does not affirm the High Court's reasoning or constitute law under Article 141. The doctrine of...
Corporate Law : The Supreme Court ruled that summoning hotel booking records and call detail records to prove adultery does not violate privacy, a...
Corporate Law : The Supreme Court agreed to examine allegations that bank dues were settled at steep discounts through ARCs, while clarifying that...
Corporate Law : The Supreme Court upheld joint insolvency proceedings against two interconnected real estate companies due to common management an...
Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...
Corporate Law : SC clarifies limits of High Court's writ powers in IBC cases and recognises Indian CIRP as foreign main proceeding in cross-border...
Corporate Law : Justice BR Gavai sworn in as India's 52nd Chief Justice. Focus areas include addressing case pendency and improving court infrastr...
Corporate Law : Key IBC case law updates from Oct-Dec 2024, covering Supreme Court and High Court decisions on CoC powers, resolution plans, relat...
Corporate Law : SC held a Ministers statement binds the Government only if it reflects the Governments view and declined to issue speech guideline...
Corporate Law : Supreme Court granted bail under the PMLA, noting prolonged custody, documentary evidence, delayed trial, parity with co-accused, ...
Corporate Law : Supreme Court set aside the High Court's PMLA bail order for failure to apply Section 45 twin conditions and remanded the matter f...
Corporate Law : Supreme Court declined to refer the Article 370 challenge to a larger Bench, holding there was no conflict between earlier Constit...
Corporate Law : Supreme Court upheld termination of a slum redevelopment developer for prolonged delay and reaffirmed the statutory duty and accou...
Corporate Law : The Bill seeks to amend Articles 15 and 16 to allow reservation for backward classes proportionate to their population identified ...
Fema / RBI : RBI directs banks, NBFCs, and other entities to implement Supreme Court’s accessibility guidelines for digital KYC, ensuring inc...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Corporate Law : No restrictions on joint bank accounts or nominations for the queer community, as clarified by the Supreme Court and RBI in August...
Corporate Law : Supreme Court of India introduces new procedures for case adjournments effective 14th February 2024, detailing strict guidelines a...
The Supreme Court clarifies the jurisdiction of High Courts and Sessions Courts to grant anticipatory bail when an FIR is registered in a different state.
SC issues notice in SLP challenging Bombay HC’s rejection of COVID-19 limitation benefit in IT appeal under Section 254(2) of the Income Tax Act.
A summary of landmark GST judgments shaping ITC, refunds, jurisdiction, and procedural safeguards under GST by Supreme Court and High Courts in India.
The Supreme Court dismissed an SLP, affirming the Delhi HC’s decision that an Electronic Credit Ledger (ECL) with a negative balance cannot be blocked under Rule 86A of the CGST Rules.
The Supreme Court has ordered a status quo on NCLT proceedings involving JSW Steel Limited and Sanjay Singhal, pending a review petition against a prior judgment.
SC rules that nominees under Section 109A of the Companies Act do not gain absolute ownership of shares, preserving legal heirs’ rights under succession laws.
Supreme Court outlines mandatory steps for income tax reassessment, requiring AO to provide reasons and dispose of objections before assessment.
The Supreme Court criticized a common practice of offering money for bail then challenging conditions. It remanded a GST evasion case, stressing judicial process sanctity.
Additionally, the GST certificate issued by the Superintendent of Central GST confirmed no outstanding dues and that the re-tender order resulted in loss of competitive advantage and investments already made in connection with the lease.
The Supreme Court’s 2024 Canon India review reaffirms the Directorate of Revenue Intelligence’s authority to issue customs show cause notices. This ruling impacts tax administration, validates past enforcement actions, and reintroduces litigation for taxpayers, clarifying jurisdiction under Section 28 of the Customs Act.
